Sustainable Development Goals (SDGs) in practice: the strategic role of businesses and challenges in the private sector to reach the 2030 agenda
ENG- This thesis begins with a systematic literature review of 96 research papers to identify key enablers of SDG implementation, categorized as external (e.g., industry, tools, education), internal (e.g., governance, technology, company characteristics), and a combination of both (e.g., public–priv...
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| Tipo de recurso: | tesis doctoral |
| Estado: | Versión publicada |
| Fecha de publicación: | 2025 |
| País: | España |
| Institución: | CBUC, CESCA |
| Repositorio: | TDR. Tesis Doctorales en Red |
| OAI Identifier: | oai:www.tdx.cat:10803/695713 |
| Acceso en línea: | http://hdl.handle.net/10803/695713 |
| Access Level: | acceso embargado |
| Palabra clave: | Objectius de Desenvolupament Sostenible Objetivos de Desarrollo Sostenible Sustainable Development Goals Ambientals, Socials i de Governança Ambientales, Sociales y de Gobernanza Environment, Social, Government Rendiment empresarial Rendimiento empresarial Business Performance Desenvolupament sostenible Desarrollo sostenible Sustainable development Sector privat Sector privado Private sector Sector energètic Sector energético Energy Sector Empreses familiars Empresas familiares Family firms 33 |
| Sumario: | ENG- This thesis begins with a systematic literature review of 96 research papers to identify key enablers of SDG implementation, categorized as external (e.g., industry, tools, education), internal (e.g., governance, technology, company characteristics), and a combination of both (e.g., public–private partnerships). It also outlines a research agenda that forms the foundation for subsequent analyses. A selection of these enablers is then validated using data from 522 global energy firms, distinguishing between renewable energy and fossil fuel companies. Applying Partial Least Squares Structural Equation Modelling (PLS-SEM) and fuzzy-set Qualitative Comparative Analysis (fsQCA), sector-specific differences in enabler effectiveness are revealed. Findings indicate that Quality Management Systems (QMS) and an engaged workforce are the most effective enablers of successful SDG implementation. However, enablers have a more pronounced impact in the fossil fuel sector compared to the renewable energy sector. Given the limited understanding of SDG implementation’s consequences for firms, its impact on Corporate Financial Performance (CFP) is also explored. First, it reveals that while SDG implementation does not directly influence CFP, Environmental, Social, and Governance (ESG) scores serve as a crucial mediator in the tourism sector, enabling firms to derive financial benefits from sustainability initiatives. Additionally, fsQCA results highlight that firms focusing on either environmental SDGs or a combination of economic and social SDGs achieve better CFP. Building on these insights, the focus then shifts to how family firms (FFs), as the most prominent type of business, integrate ESG practices to drive innovation and financial performance. Based on data from 298 Spanish family firms, the findings reveal that strong social and governance practices drive higher FF performance, while environmental investments yield less immediate financial impact unless combined with other ESG pillars |
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